Saturday’s Toronto Star featured an article on a marriage “predator”. The article tells the sad story of an 89 year old man – Charlie – who married a 65 year old woman – Galina – because she promised to look after him and ensure he’d never have to move to…

By Darren LundcloseAuthor: Darren LundName: Darren LundEmail: dlund@fasken.comSite:https://www.fasken.com/en/darren-lund/About: Darren Lund is a member of the Trust, Wills, Estates and Charities at Fasken, Toronto office. Darren has expertise in a broad range of estate planning matters, including multiple wills, inter vivos trusts, disability planning, estate freezing, and planning for beneficiaries and assets outside Canada. Darren advises trustees and beneficiaries on all aspects of estate administration, both contentious and non-contentious, and his experience includes passing of fiduciary accounts, trust variations, post-mortem tax planning, and administering the Canadian estates of non-residents. He also speaks and writes on a variety of related topics such as estate planning for spouses and couples, inheriting overseas property and estate planning for persons with disabilities. He previously practised estates law at a large national law firm.
Email: dlund@fasken.comSee Authors Posts (44) •
April 15, 2016

Section 9 of the Ontario Estates Administration Act (“EAA”) is often referred to as the “automatic vesting” provision, since it provides for the automatic vesting of real property in certain circumstances. Specifically, subsection 9(1) provides that real property that is not “disposed of, conveyed to, divided or distributed” among the…

By Audrey MillercloseAuthor: Audrey MillerName: Audrey MillerEmail: amiller@eldercaring.caSite:https://www.eldercaring.caAbout: Email: amiller@eldercaring.ca
About: Audrey Miller, Managing Director of Elder Caring Inc. has over 25 years social work and rehabilitation experience working with older individuals and their families. She advises the financial, insurance, legal and business communities regarding elder care issues. Audrey is a recognized expert in her field.See Authors Posts (245) •
April 14, 2016

Have you heard of a ‘hospitalist’? If not, next time you are in the hospital or advocating for a loved one in the hospital, this may be the doctor who you see.

By Michael RosencloseAuthor: Michael RosenName: Michael RosenEmail: mrosen@devrieslitigation.comSite:https://www.devrieslitigation.comAbout: Michael Rosen is a lawyer at de VRIES LITIGATION LLP. He practises in the area of estates, trusts and capacity litigation. He is a graduate of York University and the University of Western Ontario’s Faculty of Law.
Email: mrosen@devrieslitigation.comSee Authors Posts (12) •
April 13, 2016

The Divisional Court recently released its decision in Dagg v. Cameron Estate (the trial decision was previously discussed on this blog here). In brief, the appellant Anastasia Cameron married the deceased, Stephen Cameron, in 2003. They had two children. Stephen took out a life insurance policy in 2010 and named…

By Steven FryecloseAuthor: Steven FryeName: Steven FryeEmail: steven.frye@bakertilly.caSite:https://www.bakertilly.ca/en/wm-toronto-ontario/About: Baker Tilly WM LLP is a leading, independent audit, tax, and business advisory firm based in Vancouver and Toronto, serving clients across Canada. Drawing on well-trained teams across a variety of disciplines, we ensure the alignment of our professional’s skills and experience with client requirements, resulting in exceptional service and business outcomes.See Authors Posts (127) •
April 12, 2016

When an individual taxpayer transfers or loans directly or indirectly property to a corporation, certain provisions of the Income tax Act (“the Act’) may deem the transferor to have received annual interest income on the property at the prescribed rate as set out in the Regulations of the Act. The…

The tax treatment in Canada of testamentary charitable remainder trusts (CRT) has long been an exercise of metaphysical complexity. Although a charity may receive property from a trust established by will, tax receipts are rare. What looks like a gift isn’t for tax purposes. The new “estate donation” rules in…

Like many countries rules for being a citizen, an individual is a US citizen either because they were born in the United States or because they have become a citizen through the process of naturalization. Either way, once a US citizen you are entitled to the rights, privileges and benefits of being a US citizen. One of those privileges is the right to acquire a US passport.

By Audrey MillercloseAuthor: Audrey MillerName: Audrey MillerEmail: amiller@eldercaring.caSite:https://www.eldercaring.caAbout: Email: amiller@eldercaring.ca
About: Audrey Miller, Managing Director of Elder Caring Inc. has over 25 years social work and rehabilitation experience working with older individuals and their families. She advises the financial, insurance, legal and business communities regarding elder care issues. Audrey is a recognized expert in her field.See Authors Posts (245) •
April 7, 2016

Were you visiting family over the long weekend? Were you away for Spring break? Are your parents in one city and you live in another? Long distance caregiving has its challenges!

By Jacob KaufmancloseAuthor: Jacob KaufmanName: Jacob KaufmanEmail: jkaufman@devrieslitigation.comSite:https://devrieslitigation.com/about/jacob-kaufman/About: Jacob Kaufman is a lawyer with de VRIES LITIGATION LLP. Jacob assists clients with will challenges, dependant support claims, guardianship applications, power of attorney disputes and other estate and trust litigation matters. He has appeared before various levels of court, including the Superior Court of Justice and the Court of Appeal for Ontario. Jacob obtained his law degree from the University of Western Ontario (with distinction) after completing an Honours Bachelor of Arts degree from Queen’s University in history (with distinction). He has written articles for the International Law Office, Legal Alert and the OBA’s Deadbeat.
Email: jkaufman@devrieslitigation.comSee Authors Posts (31) •
April 6, 2016

Limitations statutes can be unforgiving. One dairy farmer learned this lesson in Reid et al. v Reid; Reid v Reid et al., 2016 ONSC 2098, when his will challenge was dismissed for being commenced out of time. Barry and Robert are brothers. Their parents, Walter and Mary, operated a dairy…

By Derek de GannescloseAuthor: Derek de GannesName: Derek de GannesEmail: derek.degannes@rsmcanada.comSite:https://www.rsmcanada.com/About: Derek A. de Gannes: Senior Director, Business Tax of RSM Canada. RSM Canada is committed to the highest level of integrity, quality and professionalism and provides clients with solutions in the area of Audit, Tax and Transaction Services. Email: derek.degannes@rsmcanada.comSee Authors Posts (107) •
April 5, 2016

The CRA was asked if care expenses paid to a retirement home for an individual suffering from Alzheimer disease could qualify as an eligible medical expense.